This opinion cited by 3 cases:

Willis v. Commissioner , 45 T.C.M. 1168 ( 1983 )

• United States Tax Court |   Monday, April 4, 1983 |   Cited 0 times

---

Levine v. Commissioner , 22 T.C.M. 1164 ( 1963 )

• United States Tax Court |   Wednesday, August 28, 1963 |   Cited 0 times

---

Berenbeim v. Commissioner , 63 T.C.M. 2975 ( 1992 )

• United States Tax Court |   Tuesday, May 12, 1992 |   Cited 0 times

---